https://www.taxtmi.com/highlights?id=58752 CENVAT Credit - failure to distribute credit on certain common input services and transition to GST - It is only a procedural lapse and it will not affect the substantive right of the appellant because the failure to comply with the provisions of ISD are at best may be termed as procedural irregularity and it has been consistently held by various Courts that substantive right cannot be denied merely on procedural irregularity. - AT en-us Tue, 13 Jul 2021 18:30:52 +0530 Tue, 13 Jul 2021 18:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58752 CENVAT Credit - failure to distribute credit on certain common input services and transition to GST - It is only a procedural lapse and it will not affect the substantive right of the appellant because the failure to comply with the provisions of ISD are at best may be termed as procedural irregularity and it has been consistently held by various Courts that substantive right cannot be denied merely on procedural irregularity. - AT Highlights Central Excise Tue, 13 Jul 2021 18:30:52 +0530 https://www.taxtmi.com/highlights?id=58752